MINUTES OF MEETING WESTWOOD/OCC COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Westwood/OCC Community Development District was held on Tuesday, June 9, 2026 at 10:00 a.m. at the Offices of GMSCF, LLC, 219 E. Livingston Street, Orlando, Florida. Present and constituting a quorum: Randall Greene by phone Chairman (Not Sworn In) Duane “Rocky” Owen Vice Chairman Nathan Alexander Assistant Secretary Andrew Gorrill Assistant Secretary Also present were: Jason Showe District Manager, GMS Mike Eckert by phone District Counsel, Kutak Rock Rey Malave by phone District Engineer FIRST ORDER OF BUSINESS Roll Call Mr. Showe called the roll. Three Board members were present in person constituting a quorum. SECOND ORDER OF BUSINESS Public Comment Period Mr. Showe: The next item is the public comment period; we don’t have any members of the public other than Board and staff here. THIRD ORDER OF BUSINESS Approval of Minutes of the March 10, 2026 Board of Supervisors Meeting Mr. Showe: We have the minutes from March 10th as part of your agenda. We can take any corrections or changes at this time or motion to approve. On MOTION by Mr. Gorrill, seconded by Mr. Alexander, with all in favor, the March 10, 2026 Board of Supervisors meeting Minutes, were approved. FOURTH ORDER OF BUSINESS Public Hearing Mr. Showe: We'll do the public hearing for the budget; we’d look for a motion to open the public hearing. On MOTION by Mr. Owens, seconded by Mr. Gorrill, with all in favor, Opening the Public Hearing, was approved. A. Consideration of Resolution 2026-03 Adopting the Fiscal Year 2027 Budget and Relating to the Annual Appropriations Mr. Showe: We've got Resolution 2026-03, which is adopting your proposed fiscal year 2027 budget. We'll note it's in the same form as it was last year, pretty much the same dollar amounts with the same administrative expenses only. Again, for purposes of our recording, we'll note that we only have members of the Board and staff present. There are no members of the public. We look for the Board for any questions, comments, or a motion to approve the resolution as presented. On MOTION by Mr. Owens, seconded by Mr. Gorrill, with all in favor, Resolution 2026-03 Adopting the Fiscal Year 2027 Budget and Relating to the Annual Appropriations, was approved. Mr. Showe: Is there a motion to close the public hearing? On MOTION by Mr. Owens, seconded by Mr. Gorrill, with all in favor, Closing the Public Hearing, was approved. FIFTH ORDER OF BUSINESS Consideration of Fiscal Year 2027 Developer Funding Agreement Mr. Showe: The second part of the budget process is just the funding. We’ve again prepared a funding agreement with the developer. This is just stating that they will be invoiced throughout the year for any expenses of the District. So again, we look for a motion of the Board to approve. On MOTION by Mr. Alexander, seconded by Mr. Owens, with all in favor, the Fiscal Year 2027 Developer Funding Agreement, was approved. SIXTH ORDER OF BUSINESS Consideration of Resolution 2026-04 Setting a Public Hearing for Adoption Amended Rules of Procedure Mr. Showe: Resolution 2026-04 is setting a public hearing for amended rules of procedure. Mike, do you want to go through some highlights on those rules? Mr. Eckert: Yes, it's really just updating based on some recent statutory changes. So basically, the big thing is when we adopt our rules, we've got to provide a larger notice period. We’re going to be building that in our rules. And there's some other construction related things that we're going to change too. All you're doing today is approving them for notice purposes. Then the next time we get together, we'll have a public hearing. So, in the interim between those two dates, if you have any questions, let us know. But they're not dramatic changes, they are ones we need to make to comply with Florida law. Mr. Showe: That resolution does set the hearing tentatively for August 11th. We are looking for a motion from the Board to approve that resolution. On MOTION by Mr. Owens, seconded by Mr. Alexander, with all in favor, the Resolution 2026-04 Setting a Public Hearing for Adoption Amended Rules of Procedure on August 11, 2026 was approved. SEVENTH ORDER OF BUSINESS Review and Acceptance of Fiscal Year 2025 Audit Report Mr. Showe: We have the approval of your 2025 audit report. That's provided in your agenda. I’d like to direct you to the last page, which is really just a letter to management. It goes through all the items that they're statutorily required to review, and that's in your iPad. That's on page 134. You’ll see there's no current year’s findings, there's no prior year findings, and we didn't meet any financial conditions, or deteriorating financial conditions, so that's a good thing. We would look for a motion of the Board to accept that audit and allow us to transmit that to the state for compliance. On MOTION by Mr. Owens, seconded by Mr. Alexander, with all in favor, Acceptance of Fiscal Year 2025 Audit Report, was approved. EIGHTH ORDER OF BUSINESS Staff Reports A. Attorney Mr. Eckert: I have three items. There are three bills that were passed by the legislature the Board should be aware of that may have an impact on District operations at some point in the future. Number one is that the legislature said that all CDDs have to accept electronic payments through credit cards or bank drafts. So that would, if it's signed by the governor, will go into effect on January 1st, and we'll have to be able to accommodate that. We don't collect a lot of fees other than under our funding agreement, but if we ever did get a public records request, we would have to be able to accept an electronic payment for that. Your manager is well aware of that new law, and we do anticipate that will be signed by the governor, but it has not been yet. The second bill is the sovereign immunity limits were increased. Currently, the limits are $200,000 per person and $300,000 per incident, and they're going up to $350,000 per person and $500,000 per incident. That has not been signed by the governor, but we do expect that to come into play. Where that will affect you will be on your general liability insurance policy. So, you may see the rates increase on that. However, they also shortened the statute of limitations period. They shortened the notice of claim period. The statute of limitations went from four years to two years, so that's pretty significant. They also capped contingency attorney's fees at 25% for suits against the government. There are some things that will deter suits against the government, but the amount of money people could recover has increased. The final thing, which probably won't ever affect this District, but supervisors who are residents, if they're in a resident seat, there is now going to be a recall procedure where if somebody in the community doesn't think they're doing a good job, they can initiate a petition process with an election by the supervisor elections to remove them from office. So, if you all work with Boards where there are residents who sit on the Boards, that's something to, that would be applicable to those Board members. B. Engineer Mr. Showe: District Engineer, anything for the Board? Mr. Malave: Nothing at this time, unless there's any questions. C. District Manager’s Report i. Balance Sheet and Income Statement ii. Ratification of Funding Requests #77-79 iii. Presentation of Number of Registered Voters – 0 iv. Approval of Fiscal Year 2027 Meeting Schedule v. District Goals and Objectives 1. Adoption of Fiscal Year 2027 Goals and Objectives 2. Review and Approval of Fiscal Year 2026 Goals and Objectives and Authorizing Chair to Execute Final Form Mr. Showe: We've got the balance sheet and income statement. There's no action required by the Board. And again, I think all our expenses are falling in line as predicted. Mr. Showe: We've got our funding request, 77-79, which has been sent out for payment. We would just look for ratification of the Board. On MOTION by Mr. Owens, seconded by Mr. Gorrill, with all in favor, Funding Requests #77 & #79, were ratified. Mr. Showe: We are required to announce annually the number of registered voters. As of April 15th, there are zero registered voters within the CDD boundaries. That will trigger, once you hit 250, that will trigger the transition to general election. Mr. Showe: We've got a notice of meeting for your next year. So, we've prepared just the four regular meetings, as we've done in the past. We would just look for a motion of the Board to approve that schedule. On MOTION by Mr. Alexander, seconded by Mr. Gorrill, with all in favor, the Fiscal Year 2027 Meeting Schedule, was approved. Mr. Showe: Then just another thing we wanted to clarify and get wrapped up for the end of the fiscal year just in case is the goals. We’ve prepared you a set of goals for fiscal year 2027. Again, these were required several years ago from the Florida legislature. We would look for a vi. Reminder of Form 1 Filing Deadline – July 1st motion to approve the 2027 goals as well as to have the chair execute the completed 2026 goals when those are completed. We would just look for a motion for both of those. On MOTION by Mr. Gorrill, seconded by Mr. Alexander, with all in favor, Adoption of Fiscal Year 2027 Goals and Objectives & Approval of Fiscal Year 2026 Goals and Objectives and Authorizing Chair to Execute Final Form, were approved. Mr. Showe: Last thing, we just want to remind Board members that your Form 1s are due to the state. They were due July 1st, or they will be due July 1st. There's typically fines associated after September, but we'll keep an eye on that. Just to give you a general reminder if it doesn't get in before you get fined, so we try to keep up on that. NINTH ORDER OF BUSINESS Supervisors’ Requests Mr. Showe: We'll go to any supervisor requests. TENTH ORDER OF BUSINESS Adjournment Mr. Showe: Is there a motion to adjourn the meeting? On MOTION by Mr. Gorrill seconded by Mr. Alexander, with all in favor, the meeting was adjourned. Secretary/Assistant Secretary Chairman/Vice Chairman